The people who are below average inteligence you may have noticed working, but are actually too dumb to be employed. The company has hired this person not because they need their services but because of the incentives they get from the government. Despite this being beneficial to the employer it is often frustrating to the tards fellow employees because they have to pick up their slack.
Person 1: "why aren't you at work right now?"
Person2: "my hours where cut because of that new incentard"
Person1:"wow, that sucks!"
Person2:"yeah, on top of that I have to pick up the tards slack"